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In order to figure out if someone who died owed money to others, a list was made of their property and values assigned to each item at the time of the death of the head of household. Those who made the list usually walked from room to room, recording every item. Mrs. Esther Williams (1726-1800) was the second wife and widow of Dr. Thomas Williams (1718-1775) of Deerfield, Massachusetts. The first page of this list provides a modern reader with a view of the equipment in her kitchen at the time of the list.